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5.
What you have paid for the foodPaid in taxes to the State (VAT)
Value Added Tax (VAT)

6.
Taxes when you work
• Your employer shall deduct tax every time you receive salary.
This is payment of tax in advance.
• The following year the tax office calculates your final tax as compared to
the tax your employer has deducted from your salary.
You’ll get your money back. You must pay tax arrears.
Have you prepaid too
much tax in advance?
Have you prepaid too little
tax in advance?
 

7.
• Liliya Akaeva and her two children of 5 and
7 years came to Norway as Chechen
refugees three years ago.
• Her husband is in a refugee camp. Liliya
and her children want him to come to
Norway.
• After completing the introductory program,
she has begun to apply for a job.
• Liliya is looking for different jobs. She is a
graduate in law from her homeland, but it is
difficult to get a job that fits her education.
That’s why she agrees to start to work for
Vox as a cleaner.
Liliya Akaeva

9.
Application for tax
deduction card
To get the tax deduction card for
the first time please contact the
tax office.
You must provide the following :

Valid passport
 Residence or work permit
 Norwegian personal number
(if you have)

13.
Liliya receives her certificate of pay and tax deducted at
the end of January/beginning of February 2010
The end of year certificate of pay and tax deducted should be controlled against paychecks.
Employer
Tax deducted in 2009Last year’s salary

14.
Examples of other end of year
certificates
 Money in the bank?
The bank sends a statement of deposits and interests.
 Children in kindergarten or activity school?
Kindergartens/Activity schools submit papers that show the costs of childcare (private
nursery schools/kindergartens are not obliged to send statements).
 Member of a trade union?
The trade union will send a statement that shows paid subscription. Subscriptions paid via
the employer will be listed on the certificate of pay and tax deduction (Lønns- og
trekkoppgave).

19.
Does Liliya need the forms later?
Yes, she needs them if she applies for:
• Family immigration (family reunification)
• Visits by relatives from the homeland
• Bank loans
• Unemployment benefits
She needs them also if:
• The employer doesn’t inform the tax office about the tax
she has paid
• The employer goes bankrupt

20.
Liliya gets holiday pay
• Liliya gets a salary for 11 months each year. The last month
is holiday and she gets holiday pay.
• All are entitled to four weeks and one day of holiday and get
10.2% of last year's salary as holiday pay.
• Some have an agreement for five weeks of holiday and
receive 12% of last year's salary as holiday pay .
• Holiday pay is paid by the employer, usually in June.
• How much does Liliya get as holiday pay from Vox?

21.
Sara works illegally
• Sara and her two children came to Norway as refugees
last year.
• She gets an offer to work illegally as a cleaner.
• Illegal or undeclared work is when you work without
paying taxes.
• Sara wants to make a lot of money quickly, and
therefore believes that it’s worth accepting the offer.
What do you think?

24.
Community consequences of undeclared work
• Less money for health care, social security benefits,
etc.
• Higher taxes (VAT, excise duties and taxes on income)
• Unfair competitive conditions for companies that follow
the law

25.
Information update…
• Liliya is reunited with her husband.
• She has taken business administration courses organized by NAV.
• She now has a job as a legal officer for the municipality and has left
the job as a cleaner.
• Sara has been caught for working illegally and must pay additional tax
on the amount of money she has earned.
• For Sara's employer there will also be economic consequences. It may
also lead to other penal reactions, such as penalties and
imprisonment.

26.
Liliya’s job-leaving document
Oslo, 01.02.2010
To whom it may concern
Liliya Akaeva, born 02.02.1978, has been employed as a cleaner at Vox from
01.01.2009 through 31.01.2010.
During her job at Vox, her duties consisted of vacuuming, dusting,
and general cleaning.
We give Liliya our recommendations and wish continued success.
Best regards
Vox
Ola Nordmann
Manager

27.
Liliya changes her tax deduction card
Salary paid so far in 2010
Paid introduction benefits so far in 2010
The expected salary in the 2010
The expected introduction benefit in 2010
Liliya’s husband has
started to work and
Liliya is no longer a
single parent
For the tax
deduction to be
correct, she changes
her tax deduction
card.

28.
31.12.09
You get salary
•Paycheck from
employer
•The salary is
paid to the bank
account
You get a
certificate of pay
and tax deducted
for 2009
•Summary of
salaries
statements from
each employer in
2009
•If not received by
the beginning of
February, contact
your employer
You get your tax
return for 2009
•Overview from the
tax office of income,
deductions, assets and
liabilities
•Make sure everything
has been included and
that all amounts are
consistent with the
statements received
•If everything is
correct you don’t have
to send in your tax
return. Any errors
must be corrected and
the tax return must be
submitted by 30 April
30.04.10
You recieve your
tax settlement
for 2009
•Indicates
whether too much
or too little tax
has been paid in
2009
• If too much tax
has been paid,
this will be
refunded
• If you have paid
too little tax you’ll
have to pay tax
arrears
15.06.10
You get a job
•A contract of
employment is
established with
the employer
•The tax
deduction card
is ordered at the
tax office
• A bank
account is
established
Summary

29.
Electronic submission via Minside ( MyPage)
• MyPage gives you access to various online public services such as the Tax
Administration and the Norwegian Labour and Welfare Administration (NAV).
• On MyPage you can submit various applications, forms and data. You may:
• apply for or change your tax deduction card
• submit your tax return (if you have corrections)
• change your address in the National Population Register
• get an overview of your expected old-age pension from NAV
• To log on to MyPage you must have a Norwegian personal identification number
and PIN codes from the Tax Administration. If you lack the PIN codes you can orde
them from the Tax Administration, i.e. at skatteetaten.no
• See MyPage (minside.no) for more information on electronic submission.

30.
Do you wish to run your own business?
• If you start your own business you agree to certain obligations to
the Norwegian authorities.
• Get good information and enough knowledge before you start
your business.
• On altinn.no under ”Help with the rules” you will find information
on running your own business. The tax office can also give you
information.
• In most larger municipalities, there are individuals who can assist
you when you start your own business.